The main one must last at least 28 days, and in some cases the law also provides for additional holidays. When an employee leaves, they may have unused vacation days. Then you can take a vacation with subsequent dismissal or receive money compensation from the employer for unused vacation - this possibility is provided for by Article 127 of the Labor Code of the Russian Federation. How, in this case, compensation for unused vacation is subject to insurance premiums - we will consider further.
How vacation compensation is paid
For receiving "vacation" compensation, the reasons for terminating the employment contract are unimportant, this is exactly what Rostrud indicated in his letter dated 02.07.2009 No. 1917-6-1. If the employee by the time of dismissal has not "taken off" not only the basic annual 28-day leave, but also additional leave (for example, with irregular working hours, when working in harmful and dangerous conditions, or for work in the Far North), then compensation is paid him and for such a vacation too.
Unused leave is compensated for when an employee is transferred from one organization to another, as well as when he is hired for another position in the same place of work, but through dismissal (Article 77 of the Labor Code of the Russian Federation).
The number of vacations that an employee has accumulated is not limited - he must receive compensation for all unused days, since the law does not limit the period for using the vacation (Article 127 of the Labor Code of the Russian Federation).
The employee must be given compensation for the vacation along with the salary, bonus and other payments due to him on the last day of work.
Please note that "vacation" compensation is not always associated with dismissal: an employee may be asked to replace him with monetary compensation for an additional vacation exceeding the standard 28 days. Such a replacement does not apply to a regular vacation (part 1 of article 126 of the Labor Code of the Russian Federation).
Vacation compensation is not allowed for those employees who quit after having worked for less than 15 days, as well as those working under GPC contracts (Article 11 of the Labor Code of the Russian Federation, Rostrud letter dated 08.06.2007 No. 1920-6).
Imposition of insurance premiums on "vacation" compensation
Almost all "dismissal" compensations paid to employees are not subject to insurance premiums, but compensation unused vacation is an exception and to non-taxable payments not applicable. This is stated in the law No. 212-FZ and in the new chapter of the Tax Code of the Russian Federation on insurance premiums (subparagraph "d", paragraph 2 of part 1 of article 9 of the law of 24.07.2009 No. 212-FZ; subparagraph 2 of paragraph 1 of article 422 of the Tax Code of the Russian Federation).
The conclusion follows - compensation for leave upon dismissal is subject to insurance premiums in general order as well as other taxable employee benefits. Contributions are credited:
- for compulsory pension insurance,
- for compulsory medical insurance,
- for social insurance (in case of incapacity for work and in connection with motherhood),
- for insurance against occupational accidents at work ("injuries").
Contributions to compensate for additional leave unused by the leaving employee are charged in the same manner. If monetary compensation for additional leave is not related to dismissal, insurance charges on it still have to be done.
Insurance premiums for "vacation" compensation in the event of dismissal of workers in jobs with harmful and difficult conditions are calculated taking into account additional tariffs if in the month of dismissal the employee was fully employed in such jobs (letter of the Ministry of Labor of the Russian Federation of June 16, 2014 No. 17-3 / B-210 ).
Contributions accrued for compensation are transferred to usual term as contributions from wages- on the 15th of the next month after the month of accrual (part 5 of article 15 of law No. 212-FZ; paragraph 3 of article 431 of the Tax Code of the Russian Federation).
Consider both options, because they are common in life. The right to leave is secured by law and an employment contract, which means that the employer is obliged to provide leave or, in extreme cases, replace it with a cash payment at the request of the employee. The law prohibits not letting an employee go a year for two consecutive years, no matter what production need exists at the enterprise. It happens that an employee independently decides not to go on vacation, then his vacation accumulates and upon dismissal he must be compensated in any case. Or the employee will continue to work in the organization, but some part of the accumulated vacation days can be replaced sum of money.
Compensation for unused vacation at the request of the employee
The employee may ask to replace the compensation for part of the vacation, which is 28 calendar days. That is, 28 vacation days per year are irreplaceable, the employee is obliged to use them precisely for days of rest.
In what cases the vacation can exceed 28 days:
- for certain categories of workers, the main vacation is longer or additional vacation is provided (teachers, people working in conditions Far north or in hazardous production, etc.);
- if the vacation "accumulates", the days are postponed from previous periods work.
The fact that the right to initiate the replacement of rest by compensation belongs to the employee does not mean that the vacation in all cases, at the request of the employee, is replaced by a cash payment. The right of the final decision - to replace or not - belongs to the employer, who can motivate his refusal by production necessity or other reasons.
It is prohibited to replace vacation with money:
- pregnant women;
- employees under the age of 18;
- workers employed in hazardous production.
The amount of compensation is calculated in the same way as the average salary. The calculation is carried out for the last 12 months. Since the compensation for unused vacation is the employee's income, it is subject to income tax. individuals equal to 13%. Also, the employer pays from this amount insurance premiums in funds.
Compensation for unused leave upon dismissal
Compensation is paid to an employee upon dismissal for all vacation days that he did not have time to use. Such compensation is paid to those who work temporarily or seasonally, as well as part-time workers.
It is the employer's responsibility to pay compensation along with other benefits due to the employee on the day of dismissal.
Compensation replaces all unused days - either a whole vacation (if the employee is entitled to it after having worked for a year), or days in an amount proportional to the period of work of a person in this organization.
The employee, upon dismissal, can choose whether he takes vacation days or replaces them with a cash payment. You can provide an employee with leave, followed by dismissal. In this case, the last day of the vacation must be considered the date of dismissal. But all payments must be made before the person leaves on vacation.
Regardless of the periods for which unused vacation days have accumulated, compensation is calculated for the last 12 months of work. Compensation is calculated as average earnings.
The amount of compensation for vacation days that an employee receives upon dismissal is also charged income tax, the size of which is 13 percent. And the employer pays all contributions to the funds from these amounts.
Many workers at the time of their dismissal have days off from unused vacation. According to the law, a citizen has the right to receive for them monetary compensation, the amount of which will be calculated by the accounting department together with the salary given to the resigning person for the days he actually worked. However, insurance premiums apply to dismissal leave compensation. What does it look like, how much will the contributions be and what payments are taxed? It is worth considering this in more detail.
Compensation is a cash payment that can replace unused vacation time. When an employee worked instead of weekends and holidays. Compensation must be paid upon dismissal or redundancy. Moreover, the possibility of receiving payment is not limited by the reason for dismissal. For example, a manager decided to fire a negligent employee who cannot cope with professional duties. Drawn up as a dismissal under the article. All the same, the employee has the right to receive a full payment, and this is the actual salary plus compensation.
Important: it's worth remembering. That such payments are subject to personal income tax and insurance premiums. Therefore, the employee receives the remainder of the compensation after the deductions.
Types of taxes and insurance premiums subject to compensation
If the amount of personal income tax upon dismissal is established by agreement of the parties, then what types of insurance premiums will be received from compensation:
- pension insurance;
- compulsory medical insurance;
- social insurance (if there is a period of incapacity for work or a period of maternity);
- insurance against NS ("injury").
Moreover, these payments are always charged if the employee takes compensation.
If the employee was involved in heavy or traumatic work, this affects the rates of insurance premiums.
All contributions are deducted and transferred by the accountant, giving the employee only the remainder.
What is the amount (%) of insurance payments? 30% is collected in total from the actual income of an individual, of which:
- pension payments 22%;
- medical penalties 2.9%;
- social payments 5.1%.
And also the first 3 deductions go to the Federal Tax Service, the last payment to the FSS.
The taxation of compensation given to an employee for his unused vacation has its own nuances. To correctly calculate the amount of tax, the accountant needs to know exactly how many days the employee actually worked.
If he has been working at the enterprise for 11 months (this year), then he is entitled to a full vacation - 28 days. The accountant looks at how many months an employee who is going to quit has worked in total. On average, you get 2 vacation days per month. Of course, each organization sets its own number of vacations for employees, which is reflected in the contract, but it should not be lower than the minimum established by law.
Is personal income tax payable upon dismissal? Yes. In addition to insurance premiums, you also need to withhold a tax deduction.
The personal income tax rate is 13%.
Types of dismissal payments that are not taxed
As a rule, an employee who is about to leave receives standard payments: salary (actual) and compensation.
Some citizens are entitled to additional leave if they have irregular schedules and are often overworked. The legislation stipulates that payment is due for processing. Its size and the procedure for its accrual are indicated in the agreement.
Are there any payments that should not be subject to anything?
When the amount is somewhere in the range of three average citizen earnings, the income is not taxable.
For people working in difficult conditions (Far North, miners), the amount for the non-taxable benefit was gradually increased to 6 normal average monthly earnings.
However, here the employer is obliged to pay the resigning employee a total compensation, in which:
- severance pay;
- average earnings (actual salary);
- deductions to be paid to the manager, his deputy or chief accountant.
Important: this does not take into account the compensation income that the employee receives for the period of his unused vacation. If the amount exceeds the limit of three-month (or six-month) earnings, then the payment of insurance contributions and personal income tax are required.
Some employers believe that if an employee is fired from a liquidated enterprise, then it is enough to pay him the rest of his salary. No. It's a delusion. A citizen has the right to a full refund of his unused vacation, no matter why he leaves. The manager is obliged to calculate the amount of compensation for him and issue his dismissal in accordance with the Labor Code of the Russian Federation.
Features of collection and transfer of taxes to the budget
The accounting department deals with taxation and payment of payments. The employee only receives his monthly salary - the remainder after all deductions.
Taxes have a size and a due date. An individual, not an entrepreneur, as a rule, pays only one tax on his own - on property. Any property owned by a citizen is subject to taxation: a garage, apartment or house.
- Transport tax - paid by car owners, these are annual deductions depending on the cost and year of manufacture of the car. You need to fill out the declarations yourself and visit the Tax Committee. However, now you can pay all bills via the Internet, it is enough to have bank card or an electronic wallet.
- Income tax - paid by entrepreneurs and people with passive income.
- VAT - mandatory tax for entrepreneurs, they need to tax the price of products and services.
Tax rates may change, updated every year tax code... Certificate of the amount and due date, as well as the code required tax you can look in the code or ask a specialist at the tax office.
Important: taxes must be paid on time, unscrupulous taxpayers face a penalty.
You need to pay only in rubles. Pay either directly to the tax office or through the bank by filling out the form. It is important to indicate the details correctly, otherwise the amount will go “in the wrong place”.
Nuances of the procedure
When can I get my holiday payout upon dismissal? As soon as the corresponding order is issued. The employee takes it to the accountants, they make the calculation.
Compensation is due only to those who leave? No, any employee has the right to ask to replace his vacation with money. To do this, he negotiates personally with the head, then writes a statement. The accounting department will make the calculation. It is worth remembering that only unused vacation can compensate.
Is it possible to count on payments if an employee is transferred? Yes, the organization from which he leaves will make a full settlement for him by agreement of the parties.
Is personal income tax a "personal" tax of an employee? Yes, the employer acts as a tax committee here. And the tax is withheld every time, from any income received by the employee (salary, compensation).
Can I refuse to pay personal income tax? No. This is a mandatory tax and is paid equally by all employees. The only difference is the value, since the tax is calculated on the sum of the entire compensation or salary.
Is the employee entitled to compensation if he is fired at the time of layoff? Yes. The employer is obliged to make an official calculation and registration for the employee. Additionally, he may ask to give him a testimonial, which he also has the right to do.
Unused vacation days of the main and additional rest must be compensated to the employee in case of reduction, dismissal. Applicants should remember that compensation for leave on leave is subject to insurance premiums. This type of severance pay will also be additionally taxed with personal income tax. So, if an employee is downsized, leaving at his own request, he will receive the amount of payments, taking into account contributions to funds. Let's consider this issue in more detail.
For any type of dismissal, the employer must compensate the citizen for the unused vacation days. But, there is also a situation in which it is impossible to count on the repayment of vacation payments. This is the case when he resigns not of his own free will, but he is eliminated under the article for guilty actions.
Compensation is stated in Art. 127 of the Labor Code of the Russian Federation, certain nuances are also stipulated in paragraph 28 of Rules No. 169, approved. NKT of the USSR dated 04/30/1930
General concepts
Insurance premiums- This is a category of deductions from employee income that must be paid by a tax agent in the form of an employer. These categories of payments are used as collateral compulsory insurance... The standard amount of contributions is 30%, in 2019 these payments are transferred to the tax.
Unused vacation days before dismissal can be taken off, or you can replace the rest with a compensation payment. Its size is determined taking into account the employee's average earnings over the past year.
Attention! Vacation compensation at the time of dismissal is subject to insurance premiums in full, regardless of the reason for dismissal. Only the compensation payment received by the relatives of the deceased employee receives exemption from contributions.
Are insurance premiums levied on compensation payments in 2019?
Most compensation deductions are not subject to personal income tax and insurance claims. But the legislation excluded vacation compensation from the category of non-taxable payments. Therefore, insurance premiums in 2017 are collected in a standard manner and in full. This is stated in Law 212-FZ. Deductions are deducted from the amount in:
- FFOMS, including contributions "for injuries".
For details, refer to Art. 9 of the Law No. 212-FZ of July 24, 2009, Art. 20.2 of Law No. 125-FZ of July 24, 1998. You also need to take into account the following regulations:
- Clause 3, Article 8 of the Tax Code of the Russian Federation;
- Article 422 of the Tax Code of the Russian Federation;
- Article 20.2 of Law 125-FZ.
What types of dismissal payments are not taxed?
In addition to basic income, there is a category of compensation payments that are not subject to insurance premiums. So, at the time of dismissal, the employee is entitled to payments in connection with the dismissal. And if the amount is within 3 average earnings of the applicant, then the tax is not paid. For employees of enterprises of the Far North and equivalent regions, the amount of non-taxable benefits was increased to 6 average monthly wages. This possibility is stated in Art. 9 of Law No. 212-FZ of 24.07.2009.
But in this case we are talking about the total compensation, consisting of the following income groups:
- severance pay;
- average monthly earnings for the period of employment;
- payments due to the head, deputy and chief accountant of the enterprise.
Please note that compensation for unused (main and additional) vacation is not included in the calculation. This circumstance is provided for by the Letter of the Ministry of Finance No. 03-04-06 / 44623 dated 03.08.2015. And the amount exceeding the threshold of three-month (six-month) earnings is fully taxed by both personal income tax and insurance premiums.
What are the fees to pay in 2019?
Earlier, we noted that, in general, 30% is collected from the income of individuals, of which
- pension payments are 22%;
- medical penalties - 2.9%;
- social payments - 5.1%;
- VNiM.
The first three deductions are paid to the Federal Tax Service, the last payment to the FSS.
2019 insurance deductions for additional vacation
Selected preferential categories citizens, in addition to the main one, can take additional leave. Such privileges are given to employees with irregular working hours. This opportunity guaranteed by Art. 116 TC. For the entire calendar year, they are allocated more than 28 calendar days for rest, this is Art. 115 TC.
Guided by the legislation in force in the Russian Federation, all employees of the enterprise are obliged to provide annual leaves, with the retention of their position (work) and average salary... It is during the summer season that most working citizens go on vacation. But the specifics of the work of some enterprises is such that not all employees can fully use their annual leave. Therefore, for some, unused days accumulate over the years. Moreover, there is separate category employees who intentionally save up vacation days, hoping to get money for them. Therefore, personnel officers, given the circumstances, are forced to solve the following tasks:
Laws of the Russian Federation on the calendar calculation of vacation days
According to. 139 of the Labor Code of the Russian Federation, the average salary is determined as follows. Summarize the salary for the next twelve calendar months closest to the one in which the employee intends to take the calculation. The amount received is divided by 12, and by the average monthly number of days - by 29.4. The calculation result is the average daily income. To calculate the compensation payment for the vacation that has not been used, this value must be multiplied by the number of days left unused.
To calculate the number of calendar days that will be compensated in accordance with. 423 of the Labor Code of the Russian Federation, a personnel officer refers to the Rules on regular and additional vacations (approved by the NKT of the USSR on 04/30/1930). Clause 28 of this document states that an employee of an organization who has worked in full for 11 months is compensated for 28 days. In other cases, the entity pays compensation on a pro rata basis. At the same time, in terms of all full months of work, 2.33 calendar vacation days are due (i.e. 12 months = 28 days).
The received number of days can be rounded to the nearest whole, but only if such a procedure is legalized by the collective agreement (the basis is the letter of the Ministry of Social Health and Social Development No. 4334-17 of 7. 11. 2005). It says that the law does not oblige the company to bring the number of unused vacation days to a whole number. However, such a decision can be made by firms on their own. Moreover, this decision should be reflected in the collective agreement or the Regulation on payment (if the company has one). At the same time, the amount is rounded up without taking into account the mathematical rules - that is, only upward (in favor of the employee).
The norms of the laws of the Russian Federation on the provision of annual leave
Following Art. 115 of the Labor Code of the Russian Federation, regular basic (basic) paid vacations are provided to team members for 28 calendar days. Every year, the main leave, which lasts more than 28 days (we are talking about extended main vacations), is provided by the enterprise to the employee, guided by the Labor Code of the Russian Federation or other applicable federal laws.
An additional annual paid leave provided is intended for employees:
- engaged in labor, in harmful, difficult and dangerous conditions;
- having a special (atypical) nature of work;
- those whose working day is not clearly defined in terms of time - not standardized;
- working in the industries of the Far North, (or in areas equated to them),
- and in other cases, which are described by the Labor Code of the Russian Federation, other Federal Laws.
Each employer, taking into account their production realities and financial opportunities, has the right to independently determine an additional leave for an employee for a group of his employees (if regulatory documents not provided otherwise). The conditions, procedure and algorithm for granting such leaves are related to collective agreements or company acts. Such documents are accepted with the participation of the trade union organization of the company.
Some categories of citizens, whose work is associated with the specific conditions of the work performed, are given additional paid leave every year. Its duration is associated with the characteristics or nature of the work performed. The Government of the Russian Federation determines a list of categories of citizens to whom such leave can be offered, as well as its minimum duration.
Employees whose day is not standardized are also granted additional leave. Its length is determined by the internal rules of the employer's company, but it is not shorter than three calendar days. When in the TD (employment contract), which the employee signs, the work schedule is characterized as not standardized, he can count on at least three additional days added to the vacation.
Annual leave - aspects that are important to focus on
- the duration or time of annual paid vacations (basic and additional) is calculated in calendar days and may have a maximum limit. If the period of the main and additional annual leave falls on non-working days and holidays, they are not included in the sum of the calendar days of the leave. The duration of paid vacations is summed up;
- Every employee must be granted paid leave annually. Already in the first year of work, the employee gets the right to use it. This right arises after six months of permanent work in the company. Such leave is allowed to the employee before the end of the six-month period - by agreement with the management;
- The sequence in which employees will be granted paid vacations is determined each year by drawing up vacation schedules;
- Annual paid leave is moved or extended by the employer at the written request of the employee and taking into account his wishes. The vacation must be rescheduled in the following cases:
- if an employee is temporarily disabled;
- if during the vacation the employee is forced to fulfill state duties (if the labor legislation stipulates release from labor for the period of their performance)
- in other cases that are reflected in labor legislation or local regulatory framework.
Annual leave must be paid on time. If the employee's payment is not received on time or he is warned about the start of his vacation later than 2 weeks (14 days) before its start, the employee has the right to apply for the postponement of the annual paid vacation. Its beginning in this case is consistent with the leadership.
In those exceptional circumstances when the granting of leave to staff in the current year will entail unfavorable results for the activities of the organization (company or individual entrepreneur), it may be postponed to the next year. Such transfer is allowed only with the consent of the employee. In this case, it must be used no later than twelve months after the end of the last working year.
According to the Labor Code of the Russian Federation, it is forbidden not to provide an employee with annual leave for more than a couple of years in a row. Persons under the age of eighteen and employees who work in unsafe and difficult conditions also fall under this category, according to the provisions of Art. 124.
Replacement of vacation with compensation
A part of the next paid vacation, exceeding 28 days, at the request of the employee, can be replaced by material compensation, if the directorate is provided with a written application from the employee. When summing up the annual regular vacations or when transferring them to the next working year, a part of each vacation, over twenty-eight days, or any number of them from the remaining part, can be paid.
It is important to focus on the limitations in this matter. It is illegal to substitute compensation for the main regular leave or paid leave for expectant mothers and persons under 18 years of age. Following Art. 126 of the Labor Code of the Russian Federation to employees engaged in difficult work or hazardous enterprises, additional leave is also not entitled to reimburse in monetary terms (this does not apply to payments Money for unclaimed leave to the dismissed). If the employee signed a letter of resignation, then in compliance with Article 127 of the Labor Code of the Russian Federation, he is obliged to compensate for all unused days.
The principle of calculating compensation for unclaimed vacation days is formulated in the Letter of Rostrud No. 164-6-1 dated 03/04/2013, and in the Regulations on regular and additional vacations, which were approved by the NKT of the USSR on 04/30/1930 (hereinafter - the Rules) (paragraphs 28 and 29 In view of the fact that these rules are not established in the modern Labor Code of the Russian Federation, these documents it is worth being guided if there is a need for proportional compensation payments.
Full compensation in accordance with the Rules (clauses "a", clause 28) is received by employees who worked from five and a half to eleven full months, when the dismissal is associated with the liquidation of the enterprise, its individual parts, staff reduction or work reduction, reorganization of the enterprise (institution) or temporary suspension activities.
With the exception of the circumstances specified in paragraphs. "A" - "d" clause 28 of the Rules, the accrual of compensation to employees is proportional. Thus, compensation for unused leave upon dismissal can be received by employees who have worked at the enterprise for an appropriate amount of time (5.5 - 11 months), if they leave for other reasons not related to those listed above, incl. at will. Compensation is received by all employees who have worked with the company for less than 5.5 months, and the reason for the dismissal is not important. This clause defines the algorithm for paying compensation to employees who have worked at a firm or enterprise for less than a year. For the second year, funds are paid in proportion to the time worked.
When employees are dismissed, the time subject to material compensation is calculated based on the fact that leave is fully relied on only for those employees who have worked at the enterprise for a whole year, that is, twelve months from the date of the vacancy (but not from 01.01, as the calendar year is calculated). This rule has been in effect for seventy years and does not contradict the modern Labor Code of the Russian Federation.
As stated in clause 1 of the Rules, leave is granted to employees once per year of work with the employer. It is calculated from the day a person is hired. But if the working year has not been completed in its entirety, the vacation days that need to be compensated are calculated in proportion to the months worked by the employee at the enterprise. The surpluses that arise in this case and are less than 15 days are not included in the calculation, and the surpluses amounting to more than 15 days are counted as a full month (the basis is clause 35 of the Rules).
The RF Armed Forces on 01.12.2004 No. GKPI04-1294 in the Decision and dated 15.02.2005 No. KAS05-14 in the Definition confirmed the legality of clause 28 of the Rules, indicating that the Federal Law does not regulate the issue of mechanisms for calculating compensation for leave that was not used by employees who worked before layoffs for at least eleven months. Moreover, the Federal Law does not include provisions that would prohibit regulating this problem in this way.
Taking into account these norms, specialists who have worked for a particular employer for more than 11 months, entitling them to full and paid leave, must be paid full compensation in a timely manner. This does not contradict the Regulations, because Article 121 of the Labor Code of the Russian Federation, this time, that is, vacation, is poured into the seniority, respectively, giving the right to receive a paid main vacation (the basis is the Letter of Rostrud dated December 18, 2012 No. 1519-6-1). Therefore, it compensates unused leave only to an employee who leaves. Portion of annual paid leave from 29 calendar day, at the written request of the employee can be replaced with compensation. Next, let's talk about how compensation is calculated and whether compensation for unused vacation is taxed upon dismissal.
How dismissal compensation is calculated
As mentioned earlier, the order of charges in this area is governed by Art. 139 of the Labor Code of the Russian Federation. According to it, the average daily income (salary) for the past calendar year is calculated, dividing this amount by 12 and 29.4 (this number is the average monthly number of days). Average daily income for vacation pay is indicated in working days. For the cases stipulated in the Labor Code of the Russian Federation, and for the payment of compensation for unused vacations, it is calculated by dividing the amount of accrued wages by the number of working days in a six-day working week.
When dealing with accruals, in order to avoid mistakes, you should pay attention to the following aspects:
- collective agreement signed by employees, i.e. local normative act may well provide for other time frames for calculating the average wage, of course, if this does not harm the position of workers;
- the specifics of the calculation are established by Art. 139 of the Tax Code of the Russian Federation, and determined by the Government of the Russian Federation as a result of cooperation with the Russian tripartite commission for the regulation of social and labor relations.
- accruals are made in accordance with the Decree of the Government of the Russian Federation of 24.12.2007 No. 922 "On the specifics of the procedure for calculating the average wage", it describes how the average wage is calculated. This document is an accountant's handbook for it, vacation pay is also calculated;
Compensation amounts and taxation
All types are subject to taxation compensation payments which are installed by modern operating legislative framework RF, legislative norms of the constituent entities of the RF, resolutions of local self-government bodies (within the legislative norms RF) stipulating the dismissal of employees, excluding compensation for unclaimed vacation days (CCW). That is, compensation for unused vacation upon dismissal is subject to personal income tax. legally... (standard doc. - Letter of the Ministry of Finance of the Russian Federation dated April 18, 2012 No. 03-04-05 / 9-526).
When labor relations are terminated before the end of the calendar month, the final day of work, on which the income was actually accrued, is taken as the date of the actual receipt of income (payment for labor) by the taxpayer (clause 2 of article 223 of the Tax Code of the Russian Federation).
Tax agents must take measures to transfer the amounts of personal income tax (accrued and withheld), no later than the settlement day when they receive the amount from the bank to pay employees income. And the day when bank accounts tax agents, the amounts are transferred to the accounts of the payer or third parties in accordance with his instructions (clause 6 of article 226 of the Tax Code of the Russian Federation)
From what has been said, it is clear that the personal income tax withheld from the compensation amount for unclaimed vacation and the amount of salary for the final month, the accountant must transfer to the budget, respectively:
- on the day when the money for the final settlement with the employee is received;
- on the day the amount is transferred to his card (account);
- no later than for the dismissal of the employee.
It must be remembered that payments established by the state for those who have lost their jobs, unlike KNOs, are not subject to deductions. This amount does not depend on the reason for dismissal, and is equal to 3 salaries, and for persons with northern experience - six. But the KNO is subject to personal income tax at a rate of 13%. The procedure for calculating this amount can be considered using an example from accounting practice.
The employee was dismissed on 10/17/2013. He received his salary on time. But the CCW was mistakenly not accrued and the personal income tax, respectively, was not paid. What should I do now?
Since the salary has been accrued and issued to you, it remains for you:
- Calculate CCN;
- Recalculate personal income tax: personal income tax payable = salary for 10.2013 + KNO - deductions (if relevant) x 13%;
- Find out the amount of payment = salary for 10.2013 + KNO - personal income tax;
- Find out the difference between the amount paid 17.10. and the amount charged;
- Pay this difference to the dismissed employee;
- Pay personal income tax;
- Pay compensation for the delay with the payment of the KNO (Article 236 of the Labor Code of the Russian Federation). You need to charge it like this: every day overdue - 1/300 of the refinancing rate.
Calculation of insurance premiums
Details of insurance premiums are stated in the article para. "D" pp. 2 p. 1 art. 9 ФЗ dated 24.07.2009 No. 212-ФЗ - "On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal fund obligatory health insurance". Following it, all types of compensation payments stipulated by the legislation of the Russian Federation, acts of the constituent entities of the Russian Federation, acts of local governments (consistent with the laws of the Russian Federation) related to the calculation and dismissal of employees are not subject to these insurance premiums, excluding compensation amounts for unused vacation.
That's right, this law answers the question that often interests a person who is going to quit, but is a contribution to the FSS charged from the compensation of leave upon dismissal? mandatory falls under the insurance against temporary disability, in connection with future motherhood, against injuries, including household and occupational diseases.
The same rule is indicated in paragraphs. 2 p. 1 art. 20.2 FZ dated 24.07.1998 No. 125-FZ "On mandatory social insurance from industrial accidents and occupational diseases ". This means that the question of whether compensation for leave upon dismissal is subject to contributions for injuries and occupational diseases (as amended by the Federal Law of 12/09/2010) can also be answered positively.
How is compensation taken into account in the simplified taxation system
Taxpayers working on the basis of the simplified taxation system in accordance with paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation, when calculating tax amounts, take into account the costs that are described in paragraph 1 of this article. The list of expenses listed in it is closed.
Guided by pp. 6 p. 1 and p. 2 of Art. 346.16 of the Tax Code of the Russian Federation, specialists working according to simplified methods, when calculating tax base have the right to reduce the acquired income for expenses aimed at payment, in the manner specified in Art. 255 of the Tax Code of the Russian Federation. In paragraph 8 of Art. 255 of the Tax Code of the Russian Federation, it is explained that compensation for unclaimed vacations must also be attributed to the expenses transferred for wages, the same is indicated in the Labor Code of the Russian Federation.
This means that the expenses of the enterprise in the form of compensation amounts for unclaimed vacation days for several years, which are paid to an employee who decides to quit, should be included in the costs of remuneration of his labor. They are added when calculating the amount of tax using the simplified taxation system (justification - Letter of the Federal Tax Service for Moscow dated 12/30/2010 No. 16-15 / 135170).
Answering the question whether compensation upon dismissal is subject to contributions to the Pension Fund, injuries, etc., it is important to note that if we are talking about dismissal of an employee, taking into account the simplified taxation system, then all amounts of compensation (including similar amounts for previous years) are subject to taxation.
In this case, we can only talk about the provision of Art. 126 of the Labor Code of the Russian Federation, more precisely, on the replacement of a part of the vacation with a monetary amount, starting from the 29th calendar day (letters of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 03-03-06 / 2/212, UFNS for Moscow dated 05/20/2011 No. 16- 15/049788).
